I can't find the source now but I recall reading about some game that was heavily impacted by it. I don't think it was this one but here's an example I found just now https://kotaku.com/steams-two-hour-refund-policy-forces-horr...

A big part of the issue is that a lot of people do not consider it abuse. The value of games is so heavily burned into a lot of people's minds as being a dollars to hours ratio and Steam having this blanket policy could be perceived to be endorsing that perspective.